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Association for Behavior Analysis INC FY2023 filing

Not tax-deductible

Portage, MI501(c)(6)Mutual / membership EIN 38-2123143Revenue $4.9M in FY2023

On file with the IRSabainternational.org550 W Centre Ave Ste 1, 49024-5364 · Portage, MITax-exempt since Feb 1977

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To contribute to the well-being of society by developing, enhancing, and supporting the growth and vitality of the science of Behavior Analysis through research, education and practice.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
72¢ of each $1 spent went to programs.
$600K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $395K a year · 9% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$600K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Plus $12.6M in investments, Pt X · Ln 11–13
Fine: 0.7 months of spending in cash, plus $12.6M in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $55K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$352K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.9M
+6% vs prior year
Spent
$4.1M
To programs
72%
Net assets
$14.0M
By yearFY2020–FY2025
Revenue
$4.9M
FY2023▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.2M
FY2021$3.0M
FY2022$4.6M
FY2023$4.9M
FY2024$4.7M
FY2025$4.3M
Expenses
$4.1M
FY2023▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.5M
FY2021$2.9M
FY2022$3.8M
FY2023$4.1M
FY2024$4.4M
FY2025$4.7M
Net assets
$14.0M
FY2023▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$12.0M
FY2021$13.4M
FY2022$12.6M
FY2023$14.0M
FY2024$16.2M
FY2025$16.9M

From the FY2023 Form 990 (year ending August 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1977.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $3.0M Management & general 28% · $1.2M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990; $600K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Dr Maria Malott
CEO Sec/Trea
$318,724Pt VII · Sec A
Lian Soh
Business Dir
$160,446Pt VII · Sec A
Geok Davis
Finance Dire
$120,542Pt VII · Sec A
$0Pt VII · Sec A
Dr Kent Johnson
President El
$0Pt VII · Sec A
Dr Carol Pilgrim
Past Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
Dr Jenna Mrljak
Deputy Direc
$0Pt VII · Sec A

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Dr Maria Malott$273,644$349,550$318,724———
Dr Maria E Malott———$296,112$279,781$266,102
Lian Soh$168,641$165,535$160,446$161,749$152,878$145,544
Geok Davis$137,088$133,533$120,542$117,793$105,163$103,539
Dr Jessica Van Stratton$116,949—————
Dr Jenna Mrljak—$115,187————
Majda Seuss————$105,072—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Association for Behavior Analysis INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advance behavior analysis through research, education, and practice for societal well-being.

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Provided by the organization

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3 programs · in their own filed words · FY2022
01

Publications

A book series and the following peer-reviewed journals published in 2022: analysis of verbal behavior behavior analysis in practice perspectives on behavior science the psychological record behavior & social issues education & treatment of children

Pt IX · col B
02

Membership Services

Maintenance of member database; marketing to current and potential members, job placement, accreditation, and verified course sequence.

Pt IX · col B
03

Annual Convention & Conferences

The 2023 annual convention, the 2023 autism conference, and the 2022 international conference.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Philadelphia Hospitality Investment LevyFY2024$55K
Total grants receivedfrom 1 funder$55K

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$4.9M
Ln 12
Fees for servicesLn 2g$3.3M
Gifts and grantsLn 1h$1.3M
Investment incomeLn 3$331K
Money outPt IX
$4.1M
Ln 25
Programscol B$3.0M
Managementcol C$1.2M
Owns and owesPt X
$14.0M
net assets · Ln 32
Cash and savingsLn 1–2$228K
Total assetsLn 16$14.3M
LiabilitiesLn 26$352K
PeoplePt VI, VII
15
listed · VII A
PaidVII A3
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Government grantsLn 1e$348K
Fees for servicesLn 2g$3.3M
Investment incomeLn 3$331K
Gains on assetsLn 7$55K
Total revenueLn 12$4.9M
Assets in detailPt X, end of year
CashLn 1$228K
Cash and savings togetherLn 1–2$228K
InvestmentsLn 11–13$12.6M
Land, buildings, equipmentLn 10c$1.2M
Total assetsLn 16$14.3M
LiabilitiesLn 26$352K
Net assetsLn 32$14.0M
OperationsPt I, VI
EmployeesI 526
VolunteersI 6413
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$709K$228K
InvestmentsLn 11–13$10.9M$12.6M
Land, buildings, equipmentLn 10c$1.3M$1.2M
Total assetsLn 16$13.3M$14.3M
LiabilitiesLn 26$712K$352K
Net assetsLn 32$12.6M$14.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$319K$319K
Other salaries and wagesLn 7$1.5M$1.1M$401K
Pension plan contributionsLn 8$37K$37K
Other employee benefitsLn 9$142K$64K$78K
Payroll taxesLn 10$131K$82K$49K
Legal feesLn 11b$42K$42K
Accounting feesLn 11c$5K$5K
Investment management feesLn 11f$5K$5K
Other fees for servicesLn 11g$167K$115K$53K
Advertising and promotionLn 12$13K$13K
Office expensesLn 13$25K$25K
Information technologyLn 14$159K$115K$44K
OccupancyLn 16$58K$58K
TravelLn 17$50K$18K$32K
Conferences, conventions and meetingsLn 19$1.4M$1.4M
Depreciation, depletion and amortizationLn 22$59K$59K
Other expenses (24a–d)Ln 24$81K$81K
Total functional expensesLn 25$4.1M$3.0M$1.2M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $4.3M$4.7M−$353K$16.9M 990 PDF
FY2024 $4.7M$4.4M$285K$16.2M 990 PDF
FY2023 Viewing $4.9M$4.1M$727K$14.0M 990 PDF
FY2022 $4.6M$3.8M$828K$12.6M 990 PDF
FY2021 $3.0M$2.9M$115K$13.4M 990 PDF
FY2020 $4.2M$3.5M$766K$12.0M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $4,872,673 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,410,749$1,278,731
I-9 Program service revenuePrior year $2,968,086$3,262,854
I-10 Investment incomePrior year $232,910$331,088
I-11 Other revenue$0
I-12 Total revenuePrior year $4,611,745$4,872,673
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,945,731$2,127,654
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,837,594$2,018,043
I-18 Total expensesPrior year $3,783,325$4,145,697
I-19 Revenue less expensesPrior year $828,420$726,976
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,872,673 across 7 lines filed
Lines not itemized here account for $98,635 of total revenue; see the IRS return.
VIII-1b Membership dues$931,196
VIII-1e Government grants$347,535
VIII-1h Total contributions, gifts and grants$1,278,731
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,164,219$3,164,219
VIII-3 Investment incomeExcluded from tax $275,845$275,845
VIII-7 Net gain or loss on sales of assetsExcluded from tax $55,243$55,243
VIII-12 Total revenueRelated to mission $3,262,854 · Excluded from tax $331,088$4,872,673
Part IX · Statement of functional expenses $4,145,697 across 17 lines filed
IX-5 Pay of current officers, directors and key staffManagement $318,724$318,724
IX-7 Other salaries and wagesPrograms $1,097,659 · Management $401,251$1,498,910
IX-8 Pension plan contributionsPrograms $37,068$37,068
IX-9 Other employee benefitsPrograms $63,875 · Management $78,035$141,910
IX-10 Payroll taxesPrograms $81,658 · Management $49,384$131,042
IX-11b Legal feesManagement $41,663$41,663
IX-11c Accounting feesManagement $5,000$5,000
IX-11f Investment management feesManagement $5,000$5,000
IX-11g Other fees for servicesPrograms $114,642 · Management $52,830$167,472
IX-12 Advertising and promotionPrograms $12,753$12,753
IX-13 Office expensesManagement $25,416$25,416
IX-14 Information technologyPrograms $115,433 · Management $43,626$159,059
IX-16 OccupancyManagement $57,915$57,915
IX-17 TravelPrograms $18,089 · Management $32,255$50,344
IX-19 Conferences, conventions and meetingsPrograms $1,353,163$1,353,163
IX-22 Depreciation, depletion and amortizationManagement $59,435$59,435
IX-24 Other expenses (24a–d)Programs $80,823$80,823
IX-25 Total functional expensesPrograms $2,975,163 · Management $1,170,534 · Fundraising $0$4,145,697
Part X · Balance sheet $14,306,289 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $708,506$228,167
X-4 Accounts receivableStart of year $48,041$62,859
X-9 Prepaid expenses and deferred chargesStart of year $343,663$177,718
X-10c Land, buildings and equipment, netStart of year $1,286,670$1,230,250
X-11 Publicly traded securitiesStart of year $10,904,511$12,607,295
X-16 Total assetsStart of year $13,291,391$14,306,289
X-17 Accounts payable and accrued expensesStart of year $172,179$173,416
X-19 Deferred revenueStart of year $539,714$178,561
X-26 Total liabilitiesStart of year $711,893$351,977
X-27 Net assets without donor restrictionsStart of year $12,579,498$13,954,312
X-32 Total net assets or fund balancesStart of year $12,579,498$13,954,312
X-33 Total liabilities and net assetsStart of year $13,291,391$14,306,289
Part XI · Reconciliation of net assets $13,954,312 net assets at year end
XI-1 Total revenue$4,872,673
XI-2 Total expenses$4,145,697
XI-3 Revenue less expenses$726,976
XI-4 Net assets at start of year$12,579,498
XI-5 Net unrealized gains (losses) on investments$647,838
XI-10 Net assets at end of year$13,954,312

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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